Community Inclusivity and Accessibility in Tax Payments in Southwest Papua Province

DOI

10.2991/978-94-6463-791-5_89How to use a DOI?

Keywords

Inclusivity; Accessibility; Taxes

Abstract

This study aims to analyze how Community Inclusiveness and Accessibility in Tax Payment in Southwest Papua Province. This research method uses a qualitative approach with a research design, namely a case study. The data sources in this study are primary data and secondary data which are obtained through observation, interviews and documentation studies. This study uses the theory of Participation Process Implementation put forward by the OECD (2022) which emphasizes the importance of two main indicators, namely inclusivity and accessibility. The types of taxes applied in Southwest Papua Province include Motor Vehicle Tax, Motor Vehicle Fuel Tax, Motor Vehicle Name Return Duty Tax, Cigarette Tax, Surface Water Tax, and Non-Metallic Mineral Tax. Although there are various types of taxes, the level of taxpayer compliance is still low, especially because there is no online tax payment facility. The process of tax payment inclusivity in Southwest Papua Province still faces challenges, especially in mapping taxpayer groups and lack of socialization regarding tax obligations. Although accessibility through Samsat offices and drive-thru services are quite good, the lack of online payment facilities is the main obstacle. The government is planning several efforts to improve tax payment compliance. This effort is expected to encourage community participation in fulfilling their tax obligations.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Raynold Kaotjil
PY  - 2025
DA  - 2025/08/05
TI  - Community Inclusivity and Accessibility in Tax Payments in Southwest Papua Province
BT  - Proceedings of the 2nd International Conference on Administrative Science (ICAS 2024)
PB  - Atlantis Press
SP  - 912
EP  - 922
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-791-5_89
DO  - 10.2991/978-94-6463-791-5_89
ID  - Kaotjil2025
ER  -